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2021 (9) TMI 922 - AT - Service TaxLevy of service tax - Air Travel Agent service - commission received from the airlines - rule 6 (7) of the Service Tax Rules, 1994 - HELD THAT:- This issue was referred to a Larger Bench of the Tribunal by a Division Bench in KAFILA HOSPITALITY AND TRAVELS PVT LTD VERSUS C.S.T. -SERVICE TAX - DELHI [2018 (11) TMI 983 - CESTAT NEW DELHI] where it was held that In view of difference of opinion, matter should be referred to Larger Bench. We direct the Registry to place the records before Hon’ble President for constitution of Larger Bench. In view of the discussion, the findings and the answers given by the Larger Bench on the six issues, the impugned order dated July 27, 2015 passed by the Commissioner cannot be sustained and is set aside - Appeal allowed.
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